Pengaruh Penjualan dan Beban Pajak Penghasilan Terhadap Laba Bersih Perusahaan Sub Sektor Perkebunan yang Terdaftar di BEI

The plantation sector is the economy's backbone and state's foundation. contributed IDR 429 trillion to national Gross Domestic Product (GDP) in 2016. Oil palm, as main product Indonesia, has a high economic value compared other products one of primary sources country's foreign exchange. increase local demand factors influencing production palm oil. However, oil inversely proportional company's net profit increase. This research aims determine effect sales tax expenses on sub-sector companies listed IDX. uses secondary data from Indonesia Stock Exchange website. population this study were 25 IDX but only used 21 selected samples with four years observation. financial annual reports 2018 2021. results show no significant between profit. Meanwhile, income expense partially. Sales together affect simultaneously.